http://www.cleveland.com/open/index.ssf/2015/01/tax_cuts_tax_hikes_and_the_sta.html

A second-earner tax credit for families in which both spouses work. It would be worth as much as $500, or 5 percent of the first $10,000 in earnings for the lower-earning spouse. Only couples earning under $120,000 could get the full credit, but a partial credit would go to families earning up to $210,000. This means that 80 percent of two-earner married couples could benefit.

I'll get this out of the way right now, $500 isn't a lot, but it still shows the cultural marxist way of thinking. Remember, this is a CREDIT, so even if the family is poor and receives a full refund on their taxes, this $500 credit will be given to them regardless. Again, it's not a lot, but it is free money for families in which both partners work.

Just as the Reagan tax changes made mortgages tax deductible, which arguably set the stage for the mortgage bubble, this sets the stage for tax favors to those families who forgo the traditional family structure of stay at home mothers. You want to destroy the family unit? You want to take a child's attention away from their parents and the values? You want to weaken the position of leader for men? Give incentives for the woman to work.